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UT case re VAT and salary sacrifice scheme - R. (on the application of Northumbria Healthcare NHS Foundation Trust) v Revenue and Customs Commissioners [FTT (Tax)] 05.06.19 (Unreported)

Since the leasing of cars to employees under a salary sacrifice scheme was "de-supplied" by the Value Added Tax (Treatment of Transactions) Order 1992, an NHS trust which leased cars to its employees under such a scheme was not supplying a service; therefore, it was not carrying out an "economic activity" within the meaning of Directive 2006/112 art.9.
Category: Taxation » Employment; Value added tax. Area(s) of law: Employment; Tax.
Source: [2019] UKUT 170 (TCC).

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